The société de participations financières de profession libérale de commissaires aux comptes shall inform the Compagnie nationale des commissaires aux comptes, within thirty days of the date on which it occurs, of any change in the situation declared pursuant to article R. 822-113.
If the société de participations financières de profession libérale de commissaires aux comptes ceases to comply with the legislative and regulatory provisions in force, the Compagnie nationale des commissaires aux comptes invites it to regularise the situation. If the company fails to regularise its situation, the Compagnie nationale des commissaires aux comptes may invite the partners, by registered letter with acknowledgement of receipt, to pronounce the early dissolution of the…
Each financial holding company of liberal professions auditors is subject, at least once every four years, to an audit covering compliance with the legislative and regulatory provisions governing the composition of its capital and the scope of its activities. Each financial holding company may, in addition, be subject to occasional audits prescribed by the Compagnie nationale des commissaires aux comptes. These audits are carried out by the Compagnie nationale des…
Non-compliance with the provisions governing the formation and operation of sociétés de participations financières de professions libérales by statutory auditors who are partners in such a company may give rise to disciplinary proceedings.
In the event of dissolution of the company, the liquidator is chosen from among the partners of the société de participations financières de profession libérale de commissaires aux comptes. More than one liquidator may be appointed. The liquidator may be replaced due to impediment, or for any other serious reason, by decision of the president of the judicial court of the place of the company’s registered office ruling on a…
The dissolution of the company shall be brought to the attention of the Compagnie nationale des commissaires aux comptes at the request of the liquidator, who shall send it a copy of the resolution of the partners or the court decision appointing him to his duties. The liquidator shall deposit at the registry in charge of keeping the register of commerce and companies where the company is registered, to be…
The liquidator sells the shares held by the “société de participations financières de profession libérale de commissaires aux comptes” in the “société(s) d’exercice libéral”.
The liquidator shall inform the Compagnie Nationale des Commissaires aux Comptes of the closure of the liquidation operations.
The provisions of sub-section I relating to the provisions common to sociétés de commissaires aux comptes are not applicable to sociétés de participations financières de profession libérale de commissaires aux comptes.
The thresholds mentioned in the first paragraph of Article L. 823-2-2 relating to the appointment of a statutory auditor are those defined in article D. 221-5. The cumulative balance sheet total, the cumulative amount of turnover excluding tax and the cumulative average number of employees are determined by adding together the balance sheet total, the amount of turnover excluding tax and the average number of employees defined in accordance with…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
